https://www.taxtmi.com/caselaws?id=439313 HC held that a winding-up order dated 08.09.2015 places the company in the custody of the official liquidator, so erstwhile directors have no ongoing liability or responsibility for company affairs and proceedings against them should be quashed. Income Tax authorities' ignorance of the winding-up order was noted; the official liquidator is a necessary party before the trial court. Relief to the former directors must be sought by discharge application in the trial court after adding the official liquidator. Revisional application dismissed; magistrate directed to proceed expeditiously. en-us Mon, 19 Jun 2023 00:00:00 +0530 Tue, 18 Nov 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439313 HC held that a winding-up order dated 08.09.2015 places the company in the custody of the official liquidator, so erstwhile directors have no ongoing liability or responsibility for company affairs and proceedings against them should be quashed. Income Tax authorities' ignorance of the winding-up order was noted; the official liquidator is a necessary party before the trial court. Relief to the former directors must be sought by discharge application in the trial court after adding the official liquidator. Revisional application dismissed; magistrate directed to proceed expeditiously. Case-Laws Income Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439313